# The Valuation for Rating (Plant and Machinery) (Scotland) Amendment Regulations 2001

S.S.I. 2001/115 · made 21 March 2001

These Regulations amend the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 2000 by conferring exemption from rating on an additional class of plant and machinery, namely specified plant and machinery comprised in a combined heat and power station which is fully or partly exempt from climate change levy and which produces (at least in part) electrical power.

Made under: 1854 c. 91 (Section 42)

PDFs: Printed copy https://openlegislation.uk/valuation-for-rating-plant-and-machinery-scotland-amendment-regulations-2001/pdf/ssi_20010115_en.pdf

## Introductory text

RATING AND VALUATION
Made 21st March 2001
Laid before the Scottish Parliament 22nd March 2001
Coming into force 1st April 2001
The Scottish Ministers, in exercise of the powers conferred by section 42 of the Lands Valuation (Scotland) Act 1854 and of all other powers enabling them in that behalf, hereby make the following Regulations:

## 1 Citation, commencement and extent

These Regulations may be cited as the Valuation for Rating (Plant and Machinery) (Scotland) Amendment Regulations 2001 and shall come into force on 1st April 2001.

## 2 Amendment of the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 2000

(1) The Schedule to the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 2000 shall be amended as follows.
(2) In Class 1, for paragraph (a) substitute–
“(a) “excepted plant and machinery” means plant and machinery on the lands and heritages used or intended to be used for generation, storage, transformation or transmission of power where either–
(i) the power is mainly or exclusively for distribution for sale to consumers; or
(ii) (aa) the plant and machinery is that of a combined heat and power station which is fully exempt or partly exempt within the meaning of paragraph 148(2) or, as the case may be, 148(3) of Schedule 6 to the Finance Act 2000;
(bb) the plant and machinery is within paragraphs (b), (c), (d) or (k) of Table 1 below; and
(cc) the power is at least in part electrical power;”.

## Signature

ANGUS MACKAY
A member of the Scottish Executive
St Andrew’s House,
Edinburgh
21st March 2001

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 2000 by conferring exemption from rating on an additional class of plant and machinery, namely specified plant and machinery comprised in a combined heat and power station which is fully or partly exempt from climate change levy and which produces (at least in part) electrical power.

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Source: https://www.legislation.gov.uk/ssi/2001/115 (the official version)
Page: https://openlegislation.uk/valuation-for-rating-plant-and-machinery-scotland-amendment-regulations-2001
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.